Line 97

I'm with you in Rockland where you've murdered your twelve secretaries

Solomon apparently suffers from delusions. He believes he has murdered his "twelve secretaries." The speaker gives us one example of Solomon's insanity.

Line 98

I'm with you in Rockland where you laugh at this invisible humor

This may not be such a serious and depressing poem after all. The speaker admits that he is aiming for "invisible humor," and he imagines that Solomon is laughing along with him.

Why "invisible"? Maybe because Solomon can't actually read the poem because he's on the other side of the country. The poem is not concerned with the "real" Solomon so much as with the speaker's imagined idea of him.

Line 99

I'm with you in Rockland where we are great writers on the same dreadful typewriter

Ginsberg and Carl Solomon were both writers, so here the speaker essentially shares the credit for this poem with Solomon. As the poem was written, Solomon was there in spirit, as they say.

Line 100

I'm with you in Rockland where your condition has become serious and is reported on the radio

Solomon is not doing well. He's doing so poorly, in fact, that the news of his condition has reached the radio.

We'd guess that this didn't actually happen, and that the speaker is being ironic. The media usually doesn't place much attention on patients in psychiatric hospitals.